再保险接受人也称再保险人是指接受原保险人分出的再保险业务，对再保险合同的原保险人所发生的保险赔付承担赔偿责任的主体，也叫分入人或分入公司。

我们知道保险人的英文表达是insurer，再保险人的英文为reinsurer，英文释义如下：

The term reinsurer refers to a company that provides financial protection to insurance companies. Reinsurers handle risks that are too large for insurance companies to handle on their own and make it possible for insurers to obtain more business than they would otherwise be able to. Reinsurers also make it possible for primary insurers to keep less capital on hand needed to cover potential losses. （Investopedia）

例如：

接受分出保险责任的保险人称为再保险接受人，也叫再保险人。

Accept minute of underwriter that gives insurance responsibility to call reinsurance to accept a person, also call reinsurance the person.

事故限额是非水险比例合约的组成部分，用于规定再保险人对一次事故累积赔付的限额。

Event limits are part of non-marine proportional treaties, to limit the payout by reinsurers in case of accumulated payments related to one event.

他指出，即使再保险 人愿意提供所需的再保险安排，他们仍会向直接保险人征收费用，然后由直接保险人决定 是否再把此等费用转嫁给僱主。

He pointed out that even if there were reinsurers willing to offer the necessary reinsurance coverage, they would still charge direct insurers who would in turn decide whether such charges would be further transferred to the employers.